10.
—(1) For the purposes of this Part of this Act, the expression “hydrocarbon light oils” means hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240 degrees centigrade, or which give off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.

The method of testing oils for the purpose of ascertaining whether they comply with the provisions of this sub-section relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners may prescribe.

(3) For the purposes of this Part of this Act the nett quantity of mineral hydrocarbon light oils imported by an importer during any period shall be taken to be the actual quantity of mineral hydrocarbon light oils imported by him during such period less the following, that is to say, such (if any) quantity of the mineral hydrocarbon light oils imported by him during such period as was, in accordance with law, so imported free of the customs duty for the time being payable in respect of mineral hydrocarbon light oils, and such (if any) quantity of mineral hydrocarbon light oils as was during such period dealt with by him in any one or more of the following ways, that is to say, exported from Saorstát Eireann, shipped or deposited in a bonded warehouse for use as ship's stores, or loaded into any aircraft for use on a voyage to a place outside Saorstát Eireann.

(4) For the purpose of this Part of this Act the nett quantity of mineral hydrocarbon light oils produced by a refiner during any period shall be taken to be the actual quantity of mineral hydrocarbon light oils produced by him during such period less such (if any) quantity of mineral hydrocarbon light oils produced by him as was during such period dealt with by him in any one or more of the following ways, that is to say, exported from Saorstát Eireann shipped or deposited in a bonded warehouse for use as ship's stores, or loaded into any aircraft for use on a voyage to a place outside Saorstát Eireann.

11.
—(1) The Minister, whenever and so often as he thinks fit, may by order declare that every period specified in such order shall be an appointed period for the purposes of this Part of this Act and whenever any such order is made every period specified in such order shall, so long as such order is in force, be an appointed period for the said purposes.

12.
—(1) Every importer shall not later than seven days after every appointed period send to the Minister a return in the prescribed form showing the nett quantity of mineral hydrocarbon light oils imported by him during such appointed period.

(2) Every refiner shall not later than seven days after every appointed period send to the Minister a return in the prescribed form showing the nett quantity of mineral hydrocarbon light oils produced by him during such appointed period.

(3) If any person, who is required by this section to make a return to the Minister, fails, neglects, or refuses to make such return in accordance with this section or makes in any such return any statement which is false or misleading in any material respect, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.

(a) allocate to every importer, who imported any mineral hydrocarbon light oils during such period, a quantity of industrial alcohol, not exceeding a quantity which bears to the total quantity of industrial alcohol manufactured by the Minister during such period the same proportion as the nett quantity of mineral hydrocarbon light oils imported by such importer during such period bears to the total of the nett quantities of mineral hydrocarbon light oils imported by all importers during such period and the nett quantities of mineral hydrocarbon light oils produced by all refiners during such period;

(b) allocate to every refiner who produced any mineral hydrocarbon light oils during such period a quantity of industrial alcohol, not exceeding the quantity which bears to the total quantity of industrial alcohol manufactured by the Minister during such period, the same proportion as the quantity of mineral hydrocarbon light oils produced by such refiner during such period bears to the total of the nett quantities of mineral hydrocarbon light oils imported by all importers during such period and the nett quantities of mineral hydrocarbon light oils produced by all refiners during such period;

(iii) subject to the next following sub-paragraph, to accept delivery of such industrial alcohol at the premises of the Minister specified in such order, and at such time or times as may be specified in such order in relation to such person;

(iv) in case such person has previously requested the Minister to deliver such industrial alcohol carriage paid at a place other than premises of the Minister and the Minister thinks fit to comply with such request, to accept delivery of such alcohol at such place and at such time or times as may be specified in such order in relation to such person, and to pay to the Minister at such time as may be specified in such order in relation to such person such sum in respect of such delivery (including carriage, insurance and other usual charges) as may be specified in such order.

(a) the Minister shall be deemed to have entered into a contract with such person to sell to such person the industrial alcohol allocated by such order to such person at the price specified in such order in relation to such person and to deliver such industrial alcohol to such person at the place and at the time or times at which such person is required by such order to accept delivery of such industrial alcohol, and

(b) such person shall be deemed to have entered into a contract with the Minister to purchase such industrial alcohol in accordance with the requirements of such order so far as the same relates to such person.

(b) by sending by post in a prepaid registered letter addressed to such person at the address at which he carries on business a copy of such order certified to be a true copy under the Official Seal of the Minister.

For the purposes of this sub-section, a company registered in Saorstát Eireann under the Companies Acts, 1908 to 1924, shall be deemed to carry on business at its registered office, and every other body corporate and every unincorporated body shall be deemed to carry on business at its principal office or place of business in Saorstá Eireann.